25.   Working backward from changes in the Buildings and Equipment account. The comparative balance sheets of Dearing Incorporated show a balance in the Buildings and Equipment account at cost year-end of $17,369 million; a year earlier, the balance was $16,825 million. The Accumulated Depreciation account shows a balance of $5,465 million at year-end and of $4,914 million a year earlier. The statement of cash flows reports that expenditures for buildings and equipment during the year totaled $1,314 million. The income statement indicates a depreciation charge of $1,253 million during the year. The firm sold buildings and equipment during the year at their carrying value.

Calculate the acquisition cost and accumulated depreciation of the buildings and equip- ment that Dearing sold for cash during the year and the proceeds from the disposition.